California Code of Regulations
Title 18 - Public Revenues
Division 2.4 - State Board of Equalization - Access to Records
Article 1 - Public Access to Records Pertaining to Tax and Fee Programs
Section 8000 - Purpose and Scope
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Access to public records maintained by the Board is governed by the California Public Records Act (Government Code Section 6250 and following). The term "public record," as used in this article, is defined in subdivision (e) of Section 6252 of the Government Code.
(b) The purpose of this article is to facilitate public access to Board records so as to provide a better understanding of the tax and fee programs administered by the Board. Therefore, the information in this article is not directly applicable to a request by a taxpayer or taxpayer's representative to obtain copies of records pertaining to the taxpayer's own account(s). Nonetheless, a request for a taxpayer's own records may be addressed to the Executive Director or Disclosure Officer as provided in Regulation 8004.
1. New
division 2.3 (article 1, sections 8000-8016), article 1 (sections 8000-8016)
and section filed 11-15-2000; operative 12-15-2000 (Register 2000, No.
46).
2. Renumbering of former division 2.3 to division 2.4 filed
1-7-2008; operative 2-6-2008 (Register 2008, No.
2).
Note: Authority cited: Sections 6253.4 and 15652, Government Code. Reference: Sections 6250, 6251, 6252 and 6253, Government Code.
